Published September 3, 2026
About This Audit
A compliance audit was conducted on the Borough of Lake City, Erie County, Pennsylvania, regarding its Liquid Fuels Tax Fund for the year 2025. The audit aimed to assess compliance with Pennsylvania Department of Transportation’s Publication 9, concerning the receipt, expenditure, and reporting of Liquid Fuels Tax Fund money. The audit involved reviewing the municipality’s Form MS-965, communicating with officials, examining meeting minutes, and testing reported amounts against municipal records. All expenditure transactions within the audit period, totaling $191,327.03, were tested to ensure compliance with the criteria. The audit found that, in all significant respects, the Borough of Lake City complied with the relevant criteria for managing its Liquid Fuels Tax Fund during 2025. This is an automated summary. Please rely on the contents included in the released audit report.